Madras HC Quashes ₹16.67 Cr GST Demand confirmed mechanically on ITC Mismatch 

Sri Balaji Tollways (Madurai) Private Limited Vs Deputy State Tax Officer (Madras High Court) Madras High Court has invalidated a Goods and Services Tax (GST) demand of ₹16.67 crore issued against Sri Balaji Tollways (Madurai) Private Limited, citing a mechanical confirmation of the demand without proper consideration of the company’s reply. The court remitted the matter back to the tax authorities for a fresh inquiry. The tollway company was initially served a show cause notice on May 13, 2024, alleging a mismatch in its Input Tax Credit (ITC) claim. Sri Balaji Tollways submitted a de...